The 2016 Directive on the Treatment of Vouchers under VAT Rules
Christian Amand
The 2016 Directive on the Treatment of Vouchers under VAT Rules
Christian Amand provides an in-depth analysis of Council Directive (EU) 2016/1065 of 27 June 2016 amending Directive 2004/112/EC as regards the treatment of vouchers. He focuses on the difference between ‘Single-Purpose Vouchers’ and ‘Multi-Purpose Vouchers’ as defined in the Directive and illustrates the implications of that differentiation. He assesses both the novelties as well as the shortcomings of this new Directive from a practical point of view.
This version of the e-presentation shows the complete e-presentation.
No certificate can be provided for using this version.
The premium version offers free navigation, downloadable slides, MP3 version, offline video version and the seminars background documentation as additional value.
It is also eligble for the acquisition of CPD points.